Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
En matière de prix de transfert, le Conseil d’Etat retient que la constatation de pertes récurrentes ou de marges nettes inférieures à celles d'entreprises comparables n'est pas de nature, à elle seule, à présumer de...more
Le Conseil d’État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA, remettant en cause l’exonération de taxe sur...more
The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more
Le Tribunal administratif de Lille retient qu’un boni de fusion doit être pris en compte dans le chiffre d’affaires pour la détermination du rapport d’assujettissement à la taxe sur les salaires d’une société holding (TA de...more
The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more
1. RÉSUMÉ - Différents amendements relatifs au Projet de Loi de Finances pour 2025 ont été adoptés en séance publique devant l'Assemblée nationale lors des débats qui se sont tenus entre le 21 octobre 2025 et le 26 octobre...more
The Situation: In December 2020, the French administrative supreme court issued a major decision expanding the permanent establishment ("PE") concept and criteria for both French corporate income tax ("CIT") and value-added...more
On September 29, 2020, the French government published the 2021 Finance Bill, against the backdrop of the COVID-19 crisis and an expected 10.2% reduction in GDP in 2020....more
The French tax authorities ("FTA") have formalized the implementation of several VAT measures to help companies deal with the COVID-19 pandemic....more
The Paris Court of Appeal affirmed that Google Ireland does not have a French permanent establishment in a high-profile tax controversy over a double Irish arrangement. But with independent criminal proceedings for tax...more
The Paris administrative court ruled on July 12th, 2017, that Google Ireland Limited did not have to pay $1.3 billion in back taxes in France for the period 2005-2010. The Irish company Google Ireland Limited sells digital...more
The present French Tax Update provides an overview of several significant publications issued between the end of 2016 and the first months of 2017...more